The third section of the questionnaire consisted of six items designed to measure the dependent variable (reducing the costs of medical services provided at the hospital). It was measured by items 22-27 as follows: The use of computerized accounting information systems leads to: the elimination of multiple duplicate examinations for the same patient; saving time and effort for providing medical procedures to patients; providing statistical information on medical procedures provided to patients at the hospital; providing internal monitoring on medicine and medical supplies storage facilities; providing medical information about patients at any time; reducing the number of employees at the hospital. The responses were rated on a five-point Likert scale as follows: strongly agree (1 point); agree (2 points); neutral (3 points); disagree (4 points); strongly disagree (5 points).